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<h1>Rule 30A on TDS Credit for Non-Shareholders Omitted by 2003 Amendment, Effective Since October 1, 2003.</h1> Rule 30A of the Income Tax Rules, 1962, which addressed the credit for tax deducted at source to a person other than the shareholder under certain circumstances, has been omitted. This omission was effected by the Income Tax (Twenty-fourth Amendment) Rules, 2003, and has been in force since October 1, 2003.